Florida Sales & Use Tax Registration (plus Reemployment Tax): Miami restaurant guide

Florida Department of Revenue

What it is

Registers you to collect Florida's 6% sales tax plus Miami-Dade's 1% discretionary surtax on meals, and, if you have employees, reemployment (unemployment) tax.

When a restaurant needs it

Before your first sale. Register for reemployment tax once you have employees.

How to apply

Complete the online Florida Business Tax Application (or paper Form DR-1).

Documents you’ll need

FEIN
Entity legal name and Sunbiz number
Business location address
Owner/officer names and SSNs
Business start date and description

Fee

No registration fee is listed on DOR's registration page.

Processing time

Varies; online filers can retrieve the certificate number in the portal.

Renewal

No renewal, but you must file returns on your assigned schedule.

Who files

The owner, an officer or the business's accountant may file.

Good to know

Miami-Dade's total surtax is 1%, so restaurant meals are taxed at 7%. Florida's sales tax on commercial rent was repealed effective October 1, 2025.

Official source

FL DOR — register for taxes · DR-15DSS — 2026 county surtax rates (Miami-Dade 1%)

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Last reviewed 2026-10-06. Guidance only, not legal advice.